Financial accounting : tools for business decision making /
Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso.
- 3rd edition
- New York : John Wiley & Sons, Inc., c2004.
- xxxiv, (various paging) : col. ill. ; 29 cm. 1 CD-ROM (4 3/4 in.)
Contents;
Chapter 1: Introduction to financial statements Forms of business organization Users and uses of financial information Business activities Communicating with users A quick look at Tootsie Roll's financial statements Assumptions and principles in financial reporting
chapter 2: A further look at financial statements Section 1- objectives of financial reporting Characteristics of useful information constraints in accounting Section 2- The financial statements revisited The classified balance sheet Using the financial statements
Chapter 3: The accounting information system The accounting information system Accounting transactions The account Steps in the recording process The recording process illustrated The trial balance
Chapter 4: Accrual accounting concepts Timing issues The basics of adjusting entries The adjusted trial balance and financial statements Closing the books Summary of the accounting cycle
Chapter 5: Merchandising operations and the multiple-step income statement Merchandising operations Recording purchases of merchandise Recording sales of merchandise Income statement presentation Evaluating profitability
Chapter 6: reporting and analyzing inventory Classifying inventory Determining inventory quantities Inventory costing Analysis of inventory
Chapter 7: Internal control and cash Internal control cash controls Reporting cash Managing and monitoring cash
Chapter 8: Reporting and analyzing receivables Type of receivables Accounts receivable Notes receivable Financial statement presentation of receivables Managing receivables
Chapter 9: reporting and analyzing long-lived assets Section 1- Plant assets determining the cost of plant assets Accounting for plant assets Analyzing plant assets Section 2- Intangible assets Accounting for intangible assets Types of intangible assets Financial statement presentation of long-lived assets
Chapter 10: Reporting and analyzing liabilities Section 1- Current liabilities What is a current liability? Types of current liabilities Section 2 - Long-term liabilities Bond basics Accounting for bond issues Accounting for bond retirements etc.
Chapter 11: Reporting and analyzing stockholders' equity the corporate form or organization Stock issue considerations Accounting for treasury stock Preferred stock Dividends etc.
Chapter 12: Statement of cash flows The statement of cash flows: Purpose and format Section 1- Statement of cash flows - indirect method First year of organizations Second year of organizations Section 2- Statement of cash flows- direct method First year of organizations Second year of organizations
Chapter 13: Performance measurement Sustainable income Comparative analysis Ratio analysis Quality earnings
Company index : p. I-1-I-2 . _ Subject index : p. I-3-I-16